What kind of tax system to choose?This question confronts every business owner as opening the company, and in the course of its work.From the correctness of the decision depends on the amount of tax payments, the level of complexity of accounting and, consequently, the profitability of the enterprise.
overall tax system (DOS) can be used by business entities of any organizational forms voluntarily if their activities are not subject modes UTII and UAT.The legislation establishes criteria for limiting the right to transfer legal entities on the simplified regime.
Total tax system should be used by organizations is mandatory under the following conditions:
- amount of revenue for the first 9 months of the tax period exceeds the set limit (in 2012 - 45 million rubles, in 2013 - 43.428 million rubles);
- share in the authorized capital of the company in other legal entities - 25% or more;the residual value of intangible assets and fixed assets - 100 million. rubles and more;
- average number of employees during the year - 100 people or more;
- the company has offices and subsidiaries referred to in the statute.
Regardless of the economic indicators of the overall tax system should be used by the following organizations:
- banks;
- pawnshops;
- insurance firms;
- foreign legal entities;
- investment and pension funds;
- companies involved in gambling;
- manufacturers of excisable goods;
- professional participants in the securities markets;
- legal entities participating in the Production Sharing Agreements.
main advantage, which has the overall tax system, is the possibility of cooperation with any companies, asin the process provided invoices with VAT.The disadvantage is the complexity of bookkeeping.Thus, it is advisable to use a DOS enterprise specializing in wholesale trade, production and supply of high-value goods to corporate customers.
common system of taxation, accounting which consists of a set of accounting forms and declarations, requires the involvement of qualified accountants, who can not only keep track of, but also to communicate effectively with the public authorities.Organizations that use DOS, are payers of the following taxes:
- VAT.Terms of payment and submission of declaration - not later than 20 days after the end of each quarter.
- Income Taxes.Deadline for advance payments - not later than the 28th day after the end of each quarter.The procedure for making advance payments is determined by the Tax Code, depending on the entity's revenue.The deadline for the annual declaration and payment of tax for the year - no later than 28 March following the completion of the tax period.
- property tax.Deadline for advance payments and advance payments - not later than the 30th day after the end of each quarter.The deadline for the annual declaration and payment of tax for the year - no later than 30 March following the completion of the tax period.
quarterly accounting statements provided no later than the 30th day of the following month.At the end of year reports be submitted no later than 30 March.Small businesses hand over only the balance sheet and profit and loss account.In addition, legal entities located in the DOS, obliged to make the following payments: charges extra-budgetary funds, accrued payroll;Personal income tax on the employees of the organization;Taxes related to the specifics of their activities (transport, water, land, excise, etc.) They must be accompanied by payment of the corresponding filing statements.
